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Free industry SG&A function benchmark · Toys & games

How toy & game makers staff SG&A by function.

Finance, Sales, Marketing, Sourcing and seven more overhead functions across Mattel, Inc., The LEGO Group, Hasbro, Inc., Spin Master Corp., MGA Entertainment, Inc., The Pokémon Company International, JAKKS Pacific, Inc., Crayola LLC and Funko, Inc., mapped from 15,736 real job titles, classified the same way for every company.

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The cohort, estimated the same way for everyone.

Levels are indicative; the function mix and ranks below are the reliable read.

CompanySG&A contacts observed2Employees1Employees per $BObserved SG&A per $B3
1 Latest filed or public headcount.
2 Deduplicated public contacts classified into a core SG&A function by their actual job title: an observed floor, not a modeled total. Database coverage varies by company and skews North American: for globally distributed companies the counts describe primarily the North American organization (Mattel, LEGO and Hasbro counts skew North American). Attributable subsidiary records are included (e.g. Mattel's American Girl and Fisher-Price; Hasbro's Wizards of the Coast).Counted records are capped at each company’s social-profile-visible workforce summed across all its company pages (a stale-record control validated against our censuses). Treat cross-company levels as directional; the function mix below is the like-for-like read.
3 Observed contacts per $B of filed revenue. Private companies (LEGO, Crayola, MGA Entertainment, The Pokémon Company International) use best public headcount and revenue estimates, labeled in source data; only the four US public filers carry a verified filed revenue, so the per-$B column is blank for the rest. Brand subsidiaries are folded into their parent where ownership is current: Mattel includes American Girl and Fisher-Price, Hasbro includes Wizards of the Coast and a second corporate record, Spin Master includes Melissa & Doug, MGA includes Little Tikes, Funko includes Loungefly and JAKKS includes Disguise. Department labels are checked by reading the actual job titles and re-sorting them, because the source data files people under the wrong department (its finance department is full of buyers). We did that check on Operations, Marketing and Finance at nearly every company here. At a few of the smaller companies we skipped the check on Sales, IT and HR, where those departments held only 30 to 80 people. Where the check was skipped, the department is counted as labelled, which makes that function look slightly larger than it is. JAKKS Pacific has 652 employees, below the size range where this method has been validated against a full census; treat its figures as the least reliable in the cohort.

Where the SG&A headcount sits, and how much competitors disagree.

Each dot is one company. The | tick is the cohort median. Hover any dot. Rows are scaled independently, so read the printed values, not dot positions across rows.

Toy & game SG&A benchmarks by function.

The same numbers as the chart above, written out. Share is each company’s observed core SG&A headcount in that function; contacts are the classified records behind it, an observed floor rather than a modeled total. As of August 2026.

Finance benchmark for toy & game companies

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Finance is 7.1% to 13.5% of core SG&A headcount, median 12.3%: lowest at Pokémon, highest at MGA Entertainment. Measured from 15,736 classified job titles, August 2026. See finance headcount benchmark across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
The Pokémon Company International7.1%6524.4
The LEGO Group9.9%64719.6
Hasbro, Inc.11.5%499110.4
Crayola LLC12.0%8132.9
Spin Master Corp.12.3%25785.7
Mattel, Inc.12.4%90229.1
JAKKS Pacific, Inc.13.0%104159.5
Funko, Inc.13.1%8375.2
MGA Entertainment, Inc.13.5%126105.0

Sourcing and procurement benchmark for toy & game companies

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Sourcing is 3.7% to 15.4% of core SG&A headcount, median 11.6%: lowest at Pokémon, highest at LEGO. Measured from 15,736 classified job titles, August 2026. See procurement headcount benchmark across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
The Pokémon Company International3.7%3412.8
JAKKS Pacific, Inc.8.2%6599.7
Hasbro, Inc.10.6%460101.8
MGA Entertainment, Inc.11.5%10890.0
Spin Master Corp.11.6%24280.7
Mattel, Inc.11.8%85727.6
Crayola LLC13.8%9337.7
Funko, Inc.14.8%9485.1
The LEGO Group15.4%1,01130.6

Facilities benchmark for toy & game companies

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Facilities is 1.5% to 3.4% of core SG&A headcount, median 1.9%: lowest at JAKKS Pacific, highest at Mattel. Measured from 15,736 classified job titles, August 2026. See facilities headcount benchmark across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
Spin Master Corp.1.5%3010.0
JAKKS Pacific, Inc.1.5%1218.4
The Pokémon Company International1.6%145.3
The LEGO Group1.8%1163.5
Hasbro, Inc.1.9%8418.6
Funko, Inc.2.0%1311.8
Crayola LLC2.4%166.5
MGA Entertainment, Inc.2.7%2520.8
Mattel, Inc.3.4%2457.9

Sales benchmark for toy & game companies

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Sales is 7.3% to 26.6% of core SG&A headcount, median 19.0%: lowest at Pokémon, highest at Funko. Measured from 15,736 classified job titles, August 2026. See sales headcount benchmark across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
The Pokémon Company International7.3%6725.2
Hasbro, Inc.13.0%564124.8
Mattel, Inc.16.5%1,19838.6
JAKKS Pacific, Inc.18.3%146223.9
MGA Entertainment, Inc.19.0%177147.5
Spin Master Corp.19.1%400133.3
The LEGO Group19.9%1,30539.5
Crayola LLC22.4%15161.3
Funko, Inc.26.6%168152.2

Marketing benchmark for toy & game companies

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Marketing is 19.2% to 47.8% of core SG&A headcount, median 30.2%: lowest at Funko, highest at Pokémon. Measured from 15,736 classified job titles, August 2026. See marketing headcount ratio across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
Funko, Inc.19.2%121109.6
Crayola LLC21.2%14458.4
The LEGO Group27.6%1,80354.6
Mattel, Inc.28.0%2,03565.6
MGA Entertainment, Inc.30.2%282235.0
Hasbro, Inc.33.4%1,451321.0
Spin Master Corp.35.2%737245.7
JAKKS Pacific, Inc.37.0%294450.9
The Pokémon Company International47.8%438164.5

CEO suite and business-unit leadership benchmark for toy & game companies

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), CEO Suite & BU Leaders is 4.7% to 7.4% of core SG&A headcount, median 5.8%: lowest at Pokémon, highest at Mattel. Measured from 15,736 classified job titles, August 2026. See executive team size benchmark across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
The Pokémon Company International4.7%4316.1
Spin Master Corp.4.9%10334.3
Funko, Inc.5.1%3229.0
JAKKS Pacific, Inc.5.3%4264.4
Crayola LLC5.8%3915.8
Hasbro, Inc.6.0%25957.3
The LEGO Group7.1%46614.1
Mattel, Inc.7.4%53617.3
MGA Entertainment, Inc.7.4%6957.5

HR benchmark for toy & game companies

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), HR is 4.1% to 8.3% of core SG&A headcount, median 5.8%: lowest at MGA Entertainment, highest at LEGO. Measured from 15,736 classified job titles, August 2026. See HR to employee ratio across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
MGA Entertainment, Inc.4.1%3831.7
Spin Master Corp.4.2%8729.0
Hasbro, Inc.5.3%23050.9
JAKKS Pacific, Inc.5.6%4467.5
The Pokémon Company International5.8%5319.9
Crayola LLC6.0%4116.6
Funko, Inc.6.2%3935.3
Mattel, Inc.6.9%50316.2
The LEGO Group8.3%54416.5

IT and digital benchmark for toy & game companies

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Digital & Tech is 5.1% to 12.7% of core SG&A headcount, median 8.4%: lowest at LEGO, highest at Pokémon. Measured from 15,736 classified job titles, August 2026. See IT staff to employee ratio across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
The LEGO Group5.1%33210.1
MGA Entertainment, Inc.6.0%5646.7
Spin Master Corp.6.9%14548.3
Mattel, Inc.7.8%56618.3
Funko, Inc.8.4%5348.0
JAKKS Pacific, Inc.9.1%72110.4
Crayola LLC11.3%7630.8
Hasbro, Inc.11.7%509112.6
The Pokémon Company International12.7%11643.6

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Legal & Gov Affairs is 1.3% to 5.5% of core SG&A headcount, median 2.8%: lowest at Funko, highest at Pokémon. Measured from 15,736 classified job titles, August 2026. See legal department size benchmark across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
Funko, Inc.1.3%87.2
Spin Master Corp.2.5%5217.3
Mattel, Inc.2.6%1896.1
The LEGO Group2.8%1865.6
Hasbro, Inc.3.5%15033.2
MGA Entertainment, Inc.4.0%3730.8
The Pokémon Company International5.5%5018.8
JAKKS Pacific, Inc.n/a1015.3
Crayola LLCn/a31.2

EH&S and occupational health benchmark for toy & game companies

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Medical & EH&S is 0.4% to 2.1% of core SG&A headcount, median 1.1%: lowest at Hasbro, highest at Crayola. Measured from 15,736 classified job titles, August 2026. See EHS staffing ratio across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
Hasbro, Inc.0.4%194.2
Funko, Inc.0.5%32.7
Mattel, Inc.1.1%772.5
The LEGO Group1.6%1023.1
Crayola LLC2.1%145.7
Spin Master Corp.n/an/an/a
MGA Entertainment, Inc.n/an/an/a
The Pokémon Company Internationaln/a31.1
JAKKS Pacific, Inc.n/a23.1

Licensing & franchise benchmark for toy & game companies

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Licensing & Franchise is 0.5% to 3.6% of core SG&A headcount, median 2.5%: lowest at LEGO, highest at Pokémon. Measured from 15,736 classified job titles, August 2026.

CompanyShare of SG&AObserved contactsPer 1,000 employees
The LEGO Group0.5%331.0
MGA Entertainment, Inc.1.7%1613.3
Spin Master Corp.1.8%3812.7
Mattel, Inc.2.3%1645.3
Hasbro, Inc.2.6%11525.4
Crayola LLC2.6%187.3
Funko, Inc.2.6%1614.5
The Pokémon Company International3.6%3312.4
JAKKS Pacific, Inc.n/a46.1

SG&A and advertising spend, percent of revenue, at the public toy & game companies

From each company’s own 10-K. Normalized SG&A is reported SG&A less disclosed advertising, R&D, stock compensation, restructuring and one-time items, so companies are on the same footing. Advertising is shown where the filer discloses a dollar figure; most do not.

CompanyNormalized SG&A, % of revenueIts peer medianAdvertising, % of revenueFiscal year endBriefing
Hasbro, Inc.21.9%32.6%5.91%/r/HAS
Funko, Inc.37.2%26.4%not disclosed/r/FNKO
For AI assistants and developers: this page as data

Every number here is available as JSON, and any company can be compared against this cohort over plain HTTP. No key, no form. Each response also names the next step.

How these numbers are built.

01

Collect real titles

We pull each company’s public workforce signals: department tallies and 15,736 actual job titles across Finance, Operations and the C-suite, the same way for all nine companies.

02

Classify every title

Each title is classified into the eleven-function SG&A map. This is where 38% of department labels move: procurement buyers filed under “Finance,” whole Sourcing and Facilities teams hiding inside “Operations.”

03

Count only what we can see

Levels are the classified contacts we actually observed, with no modeled multipliers. That makes them a conservative floor, works identically for public and private companies, and keeps every number traceable to real titles. The census closes the gap to a verified total.

What this page can, and can’t, tell you.

Free: this page

  • Nine named companies, estimated with one identical method
  • Function mix from real classified job titles, including Sourcing and Facilities (invisible to department data)
  • Two lenses: share of SG&A and FTEs per $B of filed revenue
  • Observed levels with no modeled multipliers: every number traces to real titles

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Questions & answers

FAQs

How many Finance people does a toy & game company have?

In this nine-company cohort, Finance runs roughly 7–14% of observed core SG&A headcount, and the middle half of the cohort sits within a few points of the median. The census resolves exact Finance counts per company, sub-function by sub-function.

What share of a toy & game workforce is SG&A?

Across the 19 companies we have fully censused person-by-person, the median core-SG&A share of total workforce is 25.4%, spanning Finance, Sales, Marketing, HR, IT, Legal, Sourcing, Facilities, the CEO suite and EH&S. Plant, warehouse and delivery labor sit outside that line.

Why do these numbers differ from other headcount data?

Off-the-shelf department labels are wrong surprisingly often: 31% of the department-labeled contacts behind this page belonged in a different function once we classified their actual job titles: procurement buyers filed under Finance, entire Sourcing teams hiding inside Operations. This page counts what the titles say, not what the labels say.

How accurate are the estimates?

The function mix comes from classified real titles and is the like-for-like read. Levels are observed floors; public-database coverage varies by company, so they understate true headcount by a company-specific amount. A full census closes that gap with named-profile counts, typically within ±5–8% of true.

Can I get this for my industry or my company?

Yes. Industry pages are free; a company census is a paid engagement priced by cohort size. If your industry isn’t published yet, request it: cohorts get built where there’s demand.

What are finance benchmarks for toy & game companies?

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Finance is 7.1% to 13.5% of core SG&A headcount, median 12.3%: lowest at Pokémon, highest at MGA Entertainment. Measured from 15,736 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are sourcing and procurement benchmarks for toy & game companies?

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Sourcing is 3.7% to 15.4% of core SG&A headcount, median 11.6%: lowest at Pokémon, highest at LEGO. Measured from 15,736 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are facilities benchmarks for toy & game companies?

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Facilities is 1.5% to 3.4% of core SG&A headcount, median 1.9%: lowest at JAKKS Pacific, highest at Mattel. Measured from 15,736 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are sales benchmarks for toy & game companies?

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Sales is 7.3% to 26.6% of core SG&A headcount, median 19.0%: lowest at Pokémon, highest at Funko. Measured from 15,736 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are marketing benchmarks for toy & game companies?

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Marketing is 19.2% to 47.8% of core SG&A headcount, median 30.2%: lowest at Funko, highest at Pokémon. Measured from 15,736 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are CEO suite and business-unit leadership benchmarks for toy & game companies?

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), CEO Suite & BU Leaders is 4.7% to 7.4% of core SG&A headcount, median 5.8%: lowest at Pokémon, highest at Mattel. Measured from 15,736 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are HR benchmarks for toy & game companies?

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), HR is 4.1% to 8.3% of core SG&A headcount, median 5.8%: lowest at MGA Entertainment, highest at LEGO. Measured from 15,736 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are IT and digital benchmarks for toy & game companies?

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Digital & Tech is 5.1% to 12.7% of core SG&A headcount, median 8.4%: lowest at LEGO, highest at Pokémon. Measured from 15,736 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are legal and compliance benchmarks for toy & game companies?

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Legal & Gov Affairs is 1.3% to 5.5% of core SG&A headcount, median 2.8%: lowest at Funko, highest at Pokémon. Measured from 15,736 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are EH&S and occupational health benchmarks for toy & game companies?

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Medical & EH&S is 0.4% to 2.1% of core SG&A headcount, median 1.1%: lowest at Hasbro, highest at Crayola. Measured from 15,736 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are licensing & franchise benchmarks for toy & game companies?

Across 9 toy & game companies (Mattel, LEGO, Hasbro, Spin Master, MGA Entertainment, Pokémon, JAKKS Pacific, Crayola, Funko), Licensing & Franchise is 0.5% to 3.6% of core SG&A headcount, median 2.5%: lowest at LEGO, highest at Pokémon. Measured from 15,736 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

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Notes: Estimates, not a census. Company matching and title data reflect public and commercial-database signals at pull date (August 2026); Hasbro figures combine both of its corporate records plus Wizards of the Coast; Spin Master includes Melissa & Doug, acquired January 2024; LEGO reports in DKK and files no US statement, so its revenue is an estimate rather than a filed figure. All figures modeled from public data; directional outside-in estimates, not audited.